Question 54:
In October GSTR1 filed and the same name of party but gstin no. different. Party A bill shown to party B bill and return filed. Can we rectified through GSTR1 upto sept. 2018
Answer
You can correct the details wrongly given in invoice by going through amendment
process i.e. through Table 9 of GSTR 1 in the succeeding GSTR-1. As per proviso
to section 39 of CGST Act you can do rectification upto furnishing of annual
return or September 2018 whichever is earlier.
The s.no 9 of GSTR-1 is as follows:-
9. Amendments to taxable outward supply details furnished in returns for
earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes,
refund vouchers issued during current period and amendments thereof]
|
Details of original document |
Revised details of document or details of original Debit/Credit Notes or refund vouchers |
Rate |
Taxable Value |
Amount |
Place of supply |
||||||||||
|
GSTIN |
Inv. No. |
Inv. Date |
GSTIN |
Invoice |
Shipping bill |
Value |
Integrated Tax |
Central Tax |
State / UT Tax |
Cess |
|||||
|
No. |
Date |
No. |
Date |
||||||||||||
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
8. |
9. |
10. |
11. |
12. |
||||
(reply dt. 05/15/2018)